When a gift is made to a trust to benefit a minor child, which of the following conditions must be met to qualify for the special exception provided by IRC Section 2503(c)? O A. If the donee is deceased at age 25, the remainder will pass to the estate. B. Income and principal may be used to benefit the donee while the donee is below age 21 C. The remainder of the trust will pass to the donee at age 25 D. If the donee dies prior to the trust termination, the donor may designate a new beneficiary. Sul